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MATTER OF ALUMINUM CO. OF AM. v. BD. OF ASSESSORS OF THE TOWN OF MASSENA

238 A.D.2d 858 (1997)

656 N.Y.S.2d 555

In the Matter of Aluminum Company of America, Appellant, v. Board of Assessors of the Town of Massena et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

April 24, 1997

Spain, J.

Petitioner brought this CPLR article 78 proceeding challenging the real property tax assessments of its industrial property in the Town of Massena, St. Lawrence County. In 1995 the Town conducted a revaluation of all taxable real property within its boundaries to bring its assessment roll up to date. In early March 1996 the Town sent to petitioner an assessment disclosure notice. The notice was marked "For Information Only — This is not...

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